Pub 334

Car and Truck Expenses

   If you use your car or truck in your business, you can deduct the costs of operating
   and maintaining your vehicle. You can deduct expenses for local transportation and
   traveling away from home overnight on business. 

   Local transportation. You can deduct local transportation expenses when you
   drive from one workplace to another within your tax home area. Generally, your
   tax home is your regular place of business, regardless of where you maintain your
   family home. It includes the entire city or general area in which your business is
   located. 

Pub 535

Car and truck expenses. You can deduct the cost of operating a car, truck, or
   other vehicle in your business. These costs include gas, oil, repairs, license tags,
   insurance, and depreciation. Only the expenses for business use are deductible.
   Traveling between your home and your place of business is not business use. 

   Under certain conditions, you can use the standard mileage rate instead of
   deducting the actual expenses for your vehicle. The standard mileage rate for 1997
   is 31.5 cents a mile for all business miles put on a car, van, pick-up, or panel truck.

Pub 463

Car Expenses

   If you use your car for business purposes, you may be able to deduct car
   expenses. You generally can use one of two methods to figure your expenses:
   actual expenses or the standard mileage rate. In this publication, "car" includes a
   van, pickup, or panel truck.